Alabama § 40-7-2 Commencement and Completion of Assessment; Supplemental Assessment

Alabama Statutes

§ 40-7-2 — Commencement and Completion of Assessment; Supplemental Assessment

Alabama § 40-7-2

Title 40Revenue and Taxation

Ch. 7Assessment of Taxes Generally

Art. 1General Provisions

This text of Alabama § 40-7-2 (Commencement and Completion of Assessment; Supplemental Assessment) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-7-2 (2026).

Text

The return and listing of property for taxation by the tax assessor must commence on October 1 in every year and shall be finished by him on January 1 following, but the assessor may be allowed through the third Monday in January in each year to make a supplemental return or list of property which he may have failed to have returned or listed prior to January 1, and such supplemental return must be entered as any other return and shall be embraced in the abstracts made for the Department of Finance, tax collector, and Department of Revenue.

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The return and listing of property for taxation by the tax assessor must commence on October 1 in every year and shall be finished by him on January 1 following, but the assessor may be allowed through the third Monday in January in each year to make a supplemental return or list of property which he may have failed to have returned or listed prior to January 1, and such supplemental return must be entered as any other return and shall be embraced in the abstracts made for the Department of Finance, tax collector, and Department of Revenue.